Transcription of Competence Requirements for Audit Professionals
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Competence Requirements for Audit Professionals
Exposure DraftApril 2005 Comments are requested by July 15, 2005 Education Committee Proposed International Education Standard for Professional Accountants Competence Requirements for Audit Professionals 1 CONTENTS Page Request for 2 Explanatory Memorandum .. 3 Proposed International Education Standard for Professional Accountants, Competence Requirements for Audit Professionals .. 6 2 REQUEST FOR COMMENTS This IFAC Education Committee exposure draft was approved for publication in April 2005. The proposed International Education Standard for Professional Accountants (IES) may be modified in light of comments received before being issued in final form.
competence requirements for a specific area of the profession. The aim of the proposed standard is to require professional accountants to acquire the specific capabilities (i.e., the professional knowledge, professional skills and professional values, ethics,
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